... reactions – choosing to exit rather than reprice – and identifying the behavioral factors behind this effect, the study reveals an important yet previously overlooked trade-off in corporate governance. Meskat Ibne Sharif can be contacted at: miltonsharif@outlook.com 26 12 2025 04 03 2026...

... of planetary boundaries and social thresholds. We propose an embedded conceptualization of the firm within interconnected biophysical and social systems. The reframe conceptual framework leads to reforming corporate governance and the regulatory architecture to internalize systemic externalities through...

...Sheng-Hung Chen; Van Ca Pham; Ya-Ting You Purpose This study examines the relationship between corporate governance mechanisms and firms' sensitivity to exchange rate fluctuations. The primary purpose is to identify how specific board attributes and ownership structures can mitigate or exacerbate...

... Corporate governance Managerial discretion G34 G31 M12 Economic crises present critical tests of corporate leadership. Faced with heightened uncertainty and financial pressure, firms often reduce investment during economic downturns to preserve liquidity and manage risk (Campello et...

...Ratish Kumar Jha; Reshma Kumari Tiwari Purpose This study investigates the moderating influence of distinct ownership structures, specifically promoter ownership (PO), institutional ownership (IO) and its sub-categories, domestic and foreign IO, on the relationship between corporate governance (CG...

...John Agyekum Addae; Jorge Mota; António Moreira Purpose This study examines the influence of corporate governance, firm-level characteristics, external factors and risk-taking on bank credit ratings in three distinct regions: Africa, the EU13 and Latin America/Caribbean. Design/methodology...

...Salim Chouaibi; Maryem Fadhli Purpose This study aimed to examine the effect of corporate governance, represented by board characteristics, on integrated reporting quality (IRQ) and the moderating effect of green innovation on this relationship. Design/methodology/approach To test the study’s...

...) and corporate governance (CG) matters in Poland and Germany – two countries with notably different experiences with non-financial reporting (NFR) and a propensity to disclose non-financial information. Design/methodology/approach Our study is based on a sample of 167 enterprises in Poland and Germany...

... frequency Regulation Investment efficiency Corporate governance Guang-Zheng Chen can be contacted at: gzchen@fcu.edu.tw Timely and transparent financial reporting can enhance investment decisions by reducing information asymmetry and strengthening monitoring mechanisms. Existing...

... can be contacted at: hwang23@stuart.iit.edu 12 09 2024 20 01 2025 03 03 2025 03 03 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Unionization Rank-and-file employee stock options Corporate governance Regression...

... cash flow. Originality/value The study is the first of its kind to research dividend risk and the moderating role of corporate governance in it. This study aims to close gaps by investigating how business performance and corporate governance might reduce dividend risk. Dividend risk...

... overconfidence on dividend policy using the dividend payout ratio and dividend yield ratio. Design/methodology/approach The study’s sample includes 170 non-financial enterprises listed on the Pakistan Stock Exchange between 2011 and 2022. Furthermore, we used corporate governance and firm-specific factors...

... effect is stronger when firms are more bank-dependent and financially constrained. Our results indicate that ABDs limit corporate tax avoidance by strengthening corporate governance, mitigating information risks and protecting their reputational capital. Originality/value This research extends...

... at: leobardo.diosdado@tamucc.edu 08 02 2024 12 06 2024 24 06 2024 25 06 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Corporate governance Stock price Options markets Case study Market efficiency The primary objective...

... and committee members in the annual reports of some Islamic banks, this research used a sample of only 43 full-fledged Islamic banks operating in fifteen countries from 2010 to 2021. Practical implications The findings can assist both local and international regulators in revising corporate governance codes...

... 15 12 2023 09 01 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only CSR CSR inequality Takeover market Mergers and acquisitions Corporate governance Corporate social responsibility M14 G34 G38 Corporate social...

..., which has not been explored previously in existing research. Practical implications This study has practical implications for investors by emphasising the importance of corporate governance and the appointment of independent directors. Investors should consider the findings of this study when making...

... by the discipline of the takeover market. External auditors and the takeover market both function as important instruments of external corporate governance. Design/methodology/approach The authors execute a standard regression analysis and run a variety of robustness checks to minimize endogeneity, namely...

..., as a corporate governance mechanism, in explaining the relationship between CSR and FP in the international context. Further, the study also found that the role of CSR committee in enhancing CSR's outcomes largely depends on country-specific governance factors and the nature of industries. H1. CSR...

...Rishi Kapoor Ronoowah; Boopen Seetanah Purpose This study aims to focus on the direct, mediating and moderating effects of corporate governance (CG) and capital structure (CS) in their relationships with firm performance (FP). Design/methodology/approach Multivariate panel data regression...